Bruce Duncan Co. v. United States

Ford, Judge:

This protest is lodged against the decision of the collector of customs at Los Angeles in assessing duty at the rate of 27% per centum ad valorem and 25 cents per pound on certain spun rayon men’s sport shirts, with raised design, under the provisions of paragraph 1311 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108.

It is the position of plaintiffs herein that said shirts are ornamented or are in part of insertings, the rate for either of which is 42% per centum…